Your Boat, Inc., assembles custom sailboats from components supplied by various manufacturers. The company is very small and its assembly shop and retail sales store are housed in a Gig Harbor, Washington, boathouse. Listed below are some of the costs incurred by the company.

Classify each cost as direct labor, direct materials, manufacturing overhead, selling, or an administrative cost.

The wages of employees who build the sailboats.

The cost of advertising in the local newspapers.

The cost of an aluminum mast installed in a sailboat.

The wages of the assembly shop's supervisor.

Rent on the boathouse.

The wages of the company's bookkeeper.

Sales commissions paid to the company's salespeople.

Depreciation on power tools.